Lower earnings limit, primary Class 1

£87

Upper earnings limit, primary Class 1

£670

Primary threshold

£100

Secondary threshold

£100

Employees' primary Class 1 rate between primary threshold and upper earnings limit

11%

Employees' primary Class 1 rate above upper earnings limit

1%

Employees' contracted-out rebate - salary-related schemes

1.6%

Employees' contracted-out rebate - money-purchase schemes

1.6%

Married women's reduced rate between primary threshold and upper earnings limit

4.85%

Married women's reduced rate above upper earnings limit

1%

Employers' secondary Class 1 rate above secondary threshold

12.8%

Employers' contracted-out rebate, salary-related schemes

3.7%

Employers' contracted-out rebate, money-purchase schemes

1.4%

Class 2 rate

£2.20

Class 2 small earnings exception

£4,635/year

Special Class 2 rate for share fishermen

£2.85

Special Class 2 rate for volunteer development workers

£4.35

Class 3 rate

£7.80

Class 4 lower profits limit

£5,225/year

Class 4 upper profits limit

£34,840/year

Class 4 rate between lower profits limit and upper profits limit

8%

Class 4 rate above upper profits limit

1%

2006-07

2007-08

Personal allowance (age under 65)

£5,035

£5,225

Personal allowance (age 65-74)

£7,280

£7,550

Personal allowance (age 75 and over)

£7,420

£7,690

Blind person's allowance

£1,660

£1,730

Married couple's allowance* (aged less than 75 and born before 6 April 1935)

£6,065

£6,285

Married couple's allowance* (age 75 and over)

£6,135

£6,365

Married couple's allowance* (minimum amount)

£2,350

£2,440

Income limit for age-related allowances

£20,100

£20,900

* Tax relief for the married couple's allowance is given at the rate of 10%